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North Dakota Amended Corporation Income Tax Return Instructions
General instructions
Who must file contact the preparer to answer any questions that may Federal attachments required
A North Dakota Amended Corporation Income Tax arise during the processing of its return. A complete copy of the amended federal return or
Return, Form 40X, must be filed if: Federal Form 1139 or Federal Revenue Agent Report,
• An amended federal income tax return is filed; The corporation is also authorizing the preparer to: must be attached to the Form 40X.
• Federal taxable income or federal income tax • Give the North Dakota Office of State Tax
liability is changed as a result of a federal audit; Commissioner any information that is missing from In addition, if the corporation is included in a
• A corporation's North Dakota income is changed the return, consolidated federal return, the following must be
as a result of a North Dakota loss carryback (see • Call the North Dakota Office of State Tax attached:
instruction for line 13); Commissioner about the processing of the return or • A copy of the corporation's amended pro forma
• The corporation wishes to correct an error the status of any related refund or payment(s), and separate company federal return;
• Pages 1‑4 of the amended consolidated federal
discovered on a previously filed return; or • Respond to certain North Dakota Office of State return; and
• The corporation receives a refund of federal
income tax which was deducted on a previously Tax Commissioner notices that the corporation • The schedule of gross income and deductions, by
filed return. has shared with the preparer about math errors and company, which supports the amended consolidated
return preparation. The notices will not be sent to taxable income.
Information relating to an amended return can be the preparer.
found in North Dakota Century Code §§ 57‑38‑38 and Where to file
57‑38‑40. The corporation is not authorizing the preparer to Completed returns should be mailed to the Office
receive any refund check, bind the corporation to of State Tax Commissioner, 600 E. Boulevard Ave.,
How to prepare an amended return anything (including any additional tax liability), Dept. 127, Bismarck, ND 58505‑0599.
In order to file a complete Form 40X, a corrected or otherwise represent the corporation before the
Form 40, page 1 and supporting schedules, for the North Dakota Office of State Tax Commissioner. Payment of tax
year being amended must be prepared. Complete If the corporation wants to expand the preparer’s If tax due is less than $5.00, payment need not be made.
Form 40X using specific instructions below and attach authorization, North Dakota Form 500, Authorization If tax is due, the total payment due must be paid when
the corrected Form 40, Page 1, and ONLY the North to Disclose Tax Information and Designation of the return is filed.
Dakota Schedules FACT, FACT‑1, SA, CR, FTD, Representative, will need to be signed and filed with Payment may be made by check or money order to the
been corrected. Use forms and schedules from the tax
TC, WE, WW, AMT‑C and/or AMT ‑R which have our office. North Dakota Form 500 can be found on our North Dakota State Tax Commissioner. Payment for
booklet for the year being amended. web site at estimated income tax may be made electronically using
www.nd.gov/tax. Click on Corporate Income and then an ACH credit, electronic check, debit card, or credit
Preparer authorization Forms. card. To make an electronic payment or for information
regarding an ACH credit, go to the department’s web
If the corporation wants to allow the North Dakota The authorization will automatically end 6 months from site at www.nd.gov/tax.
Office of State Tax Commissioner to discuss its tax the date the amended return is filed.
return with the preparer who signed it, mark the circle
in the signature area of the return. This authorization Privacy Act Notification. In compliance with the
applies only to the individual whose signature Where to obtain forms Privacy Act of 1974, disclosure of a social security
Forms, schedules and instructions may be obtained by number or Federal Employer Identification Number
appears in the “Signature of Preparer” section of the e‑mailing us at corptax@nd.gov, visiting our website at (FEIN) on this form is required under N.D.C.C.
corporation’s return. It does not apply to the firm, if www.nd.gov/tax, or calling 701.328.1249.
any, shown in that section. §§ 57‑01‑15 and 57‑38‑32, and will be used for tax
For the speech and hearing impaired, call Relay North reporting, identification, and administration of North
If the circle is marked, the corporation is authorizing Dakota at 1.800.366.6888. Dakota tax laws. Disclosure is mandatory. Failure to
the North Dakota Office of State Tax Commissioner to provide the social security number or FEIN may delay
or prevent the processing of this form.
This return is incomplete without all required state and federal attachments
Specific line instructions
Line 13 entire state loss. To elect to forego the carryback Line 17
The North Dakota net operating loss deduction period for a North Dakota loss, a corporation Enter on this line the gross proceeds from the sale,
allowed on the Form 40X is the amount of the must make the election on the original return that assignment or transfer of unused North Dakota
accumulated net operating loss less any previously was timely filed for the year in which the loss tax credits from the Credit for Research and
deducted loss carryback or carryforward. Only was incurred. If an election is not made, the loss Experimental Expenditures or from the Geothermal,
a state net operating loss which occurs when a must be carried back. Solar, Wind or Biomass energy tax credit. Refer
corporation does business in North Dakota is to the corporation income tax booklet for the year
allowed as a state carryback or carryforward. For taxable years beginning before January 1, being amended for instructions.
Additional information is contained in N.D.C.C. 1993.
§ 57‑38‑01.3(3) and North Dakota Administrative • If a corporation incurs a state loss, in the same Line 18
Code § 81‑03‑05.1‑07. year it incurs a federal loss, the loss must be If line 17 is zero enter the amount from line 16.
carried back and carried forward in the same If line 16 is zero or less and line 17 is greater than
The state loss is carried back or forward as follows: manner as elected for federal purposes. zero, enter the amount from line 17.
For taxable years beginning after December 31, If line 16 is greater than zero, enter the total of line
2002. Consequently, a federal election to forego the 16 and line 17.
• Effective for a North Dakota net operating carryback period also applies to the state loss.
loss incurred in a taxable year beginning after • If a corporation incurs a state loss, but no federal Line 23
December 31, 2002, a corporation may not carry net operating loss, the loss may be carried back North Dakota law provides for certain tax credits
the loss back to a previous tax year. and carried forward for the same period as a to a corporation. These credits may have limits and
federal loss. The corporation may elect to forego carryback/carryforward provisions. Refer to the
For taxable years beginning on or after the carryback period and carry forward the entire corporation income tax booklet for the year being
January 1, 1993, and before January 1, 2003. state loss. A corporation must make an election amended for instructions pertaining to these credits.
• A state net operating loss must be carried back to carryforward the loss with an original return Attach an explanation for all changes to credits.
and carried forward for the same period as a that is timely filed for the year in which the loss
federal loss. However, a corporation may elect to was incurred. If an election is not made, the loss Lines 26a and 27a
forego the carryback period and carryforward the must be carried back. The current provisions for interest and penalty are
outlined on the back page of this form.
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